Tax Law · Spain
Tax Law lawyers in Spain
Whether you face a Spanish tax inspection, need to regularise non-resident income, or plan an inheritance, the right lawyer makes a decisive difference. We match you with a Tax Law lawyer in Spain who understands your situation and the Spanish tax system.
- Vetted Spanish tax specialists
- Free, no-obligation matching
- Response within 24–48h
No fees, no obligation
Get matched with a lawyer
Tell us about your situation and receive a free, confidential case review.
Spain Tax Law
How a Spanish tax lawyer helps you
Tax Law lawyers in Spain guide individuals and companies through a complex system that combines national rules, regional differences and EU obligations. From non-resident income tax (IRNR) rates of 19% or 24% depending on your country of residence, to the six-month inheritance tax filing deadline, a Spanish lawyer helps you understand your duties and defend your position before the tax authorities. Tax disputes are resolved through the contentious-administrative courts, where having an abogado and, where required, a procurador is essential. Court fees are waived for natural persons, but legal advice still requires careful budgeting; bar associations publish non-binding fee guidelines. We match you with a lawyer who handles Spanish tax matters, including inspections, appeals and planning, so you can act with confidence.
Local knowledge · Spain
Tax law in Spain: what you need to know
Spanish tax law operates within a civil-law system where the Constitution establishes a single ordinary judiciary, and tax disputes fall to the contentious-administrative courts. The rules below are drawn from official Spanish sources and apply to the matters our matched lawyers routinely handle.
Non-resident income tax
Non-residents earning Spanish-source income are subject to IRNR under Royal Legislative Decree 5/2004. The general rate without a permanent establishment is 19% for EU/EEA residents with effective tax information exchange, and 24% for others. Capital gains, dividends and interest are generally taxed at 19%, and unrented Spanish property attracts deemed income.
Inheritance tax deadline
Spanish inheritance tax must be filed and paid within six months from the date of death. A Tax Law lawyer in Spain can prepare the return and help you meet the deadline, while respecting the forced-heirship rules that reserve two-thirds of the estate for descendants.
Contentious-administrative courts
Tax appeals and disputes are heard by the Contentious-Administrative Courts at first instance, with appeals to the High Courts of Justice of each Autonomous Community and to the Supreme Court. Spanish procedural law requires an abogado for technical direction, and often a procurador for representation before these courts.
Court fees and free legal aid
In civil and contentious-administrative proceedings, court fees are owed only by legal persons; natural persons are exempt. Free legal aid is available for those meeting income thresholds linked to the IPREM indicator, generally twice the IPREM, or three or four times depending on household size.
Notarial deed and property registry
A public deed before a notary is mandatory to transfer or encumber real property in Spain, and registration in the Land Registry is organised on the folio real system, tracing each property individually. These formalities affect transfer taxes and local property taxes, so a lawyer reviews the chain of title before you sign.
Key time limit — Tax Law
Inheritance tax filing and payment — 6 months from death. Tax must be self-assessed and paid within six months of the date of death.
Data sourced from official Spanish legislation, the Agencia Tributaria and the EU e-Justice portal, verified as of 2025.
Common tax challenges
Spanish tax rules can feel overwhelming
We help you connect with a Tax Law lawyer in Spain who handles these situations every day.
Facing a Spanish tax inspection
A letter from the Agencia Tributaria can be unsettling. Without a lawyer who knows the contentious-administrative procedure, you risk missed deadlines and avoidable penalties. We connect you with a Tax Law lawyer in Spain promptly.
Non-resident tax obligations
If you own Spanish property or earn Spanish-source income, the 19% or 24% IRNR rates and deemed income rules may apply. A local lawyer clarifies what you owe and files the returns correctly.
Inheritance and forced heirship
Spanish succession law reserves two-thirds of an estate for descendants and imposes a six-month inheritance tax deadline. A lawyer helps you plan within these rules and meet filing obligations.
Why use our matching service
A clearer path through Spanish tax law
Every lawyer we match is vetted for experience in Spanish tax matters.
Specialist tax knowledge
Our matched lawyers understand Spanish tax law, including IRNR rates, inheritance rules and the contentious-administrative appeal path. They translate complex rules into clear steps for your case.
Free, fast matching
Submit your request at no cost and receive contact details for a vetted Tax Law lawyer in Spain, typically within 24–48 hours. There is no obligation to instruct.
Clear Spanish procedure
From public deeds and Land Registry formalities to court representation by an abogado and procurador, your lawyer guides you through each step required in Spanish tax procedure.
Cost transparency
Court fees are waived for natural persons in civil and tax disputes, and bar associations publish non-binding fee guidelines. We help you find a lawyer who fits your budget.
European coverage
We match lawyers across Europe
Beyond Spain, we can connect you with specialised lawyers in these countries.
Frequently asked questions
Tax Law lawyers in Spain: your questions answered
What does a Tax Law lawyer in Spain do?
A Tax Law lawyer in Spain advises on Spanish tax obligations, prepares and files returns such as IRNR or inheritance tax, represents you before the Agencia Tributaria and in contentious-administrative courts, and helps with tax planning within the framework of Spanish law.
What is the IRNR rate for non-residents in Spain?
Under Royal Legislative Decree 5/2004, the general non-resident income tax rate without a permanent establishment is 19% for EU/EEA residents with effective tax information exchange, and 24% for other non-residents. Capital gains, dividends and interest are generally taxed at 19%.
How long do I have to file inheritance tax in Spain?
Spanish inheritance tax must be filed and paid within six months from the date of death. The deadline applies to all heirs. A lawyer can help you meet the deadline and prepare the return.
Do I need a lawyer for a Spanish tax appeal?
Yes. Tax appeals are heard by the contentious-administrative courts, where technical direction by an abogado is required. In many cases a procurador is also needed for representation. We match you with lawyers experienced in this procedure.
Are court fees payable in Spanish tax disputes?
For natural persons, court fees are not payable in civil and contentious-administrative proceedings. Legal persons do pay a fee. If you have limited means, free legal aid may be available based on IPREM-linked income thresholds.
What is the administrative appeal deadline for a Spanish tax decision?
Spanish law generally allows one month to bring an administrative appeal, such as a recurso de alzada or recurso de reposición, against a tax or administrative decision. Missing the deadline can make the decision final, so act promptly.
Free matching
Find your Tax Law lawyer in Spain today
Tell us about your Spanish tax matter and we will match you with a vetted lawyer who handles cases like yours. Free, confidential and without obligation.